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The effect of IPSAS on reforming governmental financial reporting: an international comparison

Johan Christiaens UGent, Christophe Vanhee UGent, F Manes-Rossi, Philippe Van Cauwenberge UGent and N Aversano (2015) INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES. 81(1). p.158-177
abstract
Over the past 25 years significant New Public Management (NPM) reforms, particularly towards accrual accounting, have characterized the public sector in many countries. The diversity in public financial information systems created a need for harmonization, resulting in the elaboration of International Public Sector Accounting Standards (IPSAS). Despite their relevance, little is known on the adoption process of IPSAS. This study aims to examine to what extent IPSAS(-like) accrual accounting is adopted in central / local governments worldwide as well as to investigate which factors affect the differing level of their adoption. Methodologically, a specific questionnaire constructed to obtain relevant information from local experts was sent worldwide to a sample of countries. The study reveals an important move to accrual accounting, particularly to IPSAS-accrual accounting whereby there still remains a level of reluctance mainly in central governments, especially in countries where businesslike accrual accounting has been developed.
Please use this url to cite or link to this publication:
author
organization
year
type
journalArticle (original)
publication status
published
subject
keyword
STANDARDS, INFORMATION-SYSTEMS, AFRICA, STATE, central government accounting reform, local government, IPSAS, Comparative public accounting
journal title
INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES
volume
81
issue
1
pages
158 - 177
Web of Science type
Article
Web of Science id
000351232600008
JCR category
PUBLIC ADMINISTRATION
JCR impact factor
0.716 (2015)
JCR rank
33/47 (2015)
JCR quartile
3 (2015)
ISSN
0020-8523
DOI
10.1177/0020852314546580
language
English
UGent publication?
yes
classification
A1
copyright statement
I have transferred the copyright for this publication to the publisher
id
5647283
handle
http://hdl.handle.net/1854/LU-5647283
date created
2014-07-10 13:20:14
date last changed
2016-12-19 15:39:16
@article{5647283,
  abstract     = {Over the past 25 years significant New Public Management (NPM) reforms, particularly towards accrual accounting, have characterized the public sector in many countries. The diversity in public financial information systems created a need for harmonization, resulting in the elaboration of International Public Sector Accounting Standards (IPSAS). Despite their relevance, little is known on the adoption process of IPSAS. This study aims to examine to what extent IPSAS(-like) accrual accounting is adopted in central / local governments worldwide as well as to investigate which factors affect the differing level of their adoption. Methodologically, a specific questionnaire constructed to obtain relevant information from local experts was sent worldwide to a sample of countries. The study reveals an important move to accrual accounting, particularly to IPSAS-accrual accounting whereby there still remains a level of reluctance mainly in central governments, especially in countries where businesslike accrual accounting has been developed.},
  author       = {Christiaens, Johan and Vanhee, Christophe and Manes-Rossi, F and Van Cauwenberge, Philippe and Aversano, N},
  issn         = {0020-8523},
  journal      = {INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES},
  keyword      = {STANDARDS,INFORMATION-SYSTEMS,AFRICA,STATE,central government accounting reform,local government,IPSAS,Comparative public accounting},
  language     = {eng},
  number       = {1},
  pages        = {158--177},
  title        = {The effect of IPSAS on reforming governmental financial reporting: an international comparison},
  url          = {http://dx.doi.org/10.1177/0020852314546580},
  volume       = {81},
  year         = {2015},
}

Chicago
Christiaens, Johan, Christophe Vanhee, F Manes-Rossi, Philippe Van Cauwenberge, and N Aversano. 2015. “The Effect of IPSAS on Reforming Governmental Financial Reporting: An International Comparison.” International Review of Administrative Sciences 81 (1): 158–177.
APA
Christiaens, Johan, Vanhee, C., Manes-Rossi, F., Van Cauwenberge, P., & Aversano, N. (2015). The effect of IPSAS on reforming governmental financial reporting: an international comparison. INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES, 81(1), 158–177.
Vancouver
1.
Christiaens J, Vanhee C, Manes-Rossi F, Van Cauwenberge P, Aversano N. The effect of IPSAS on reforming governmental financial reporting: an international comparison. INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES. 2015;81(1):158–77.
MLA
Christiaens, Johan, Christophe Vanhee, F Manes-Rossi, et al. “The Effect of IPSAS on Reforming Governmental Financial Reporting: An International Comparison.” INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES 81.1 (2015): 158–177. Print.